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Flat tax: European experiences and the Italian proposal
[journal article]
Abstract The paper discusses the flat tax, intended as a potential comprehensive reform of personal income tax. After a presentation of the broad characteristics of the flat tax model, we extensively describe the applications of this model that have taken place so far in some countries and its impact on fina... view more
The paper discusses the flat tax, intended as a potential comprehensive reform of personal income tax. After a presentation of the broad characteristics of the flat tax model, we extensively describe the applications of this model that have taken place so far in some countries and its impact on financial and economic indicators. The last part of the paper focuses on the Italian case, assessing the possible distributional effects of the application on Italian households' incomes of some recently presented flat tax reform proposals.... view less
Este documento analiza una posible reforma integral del impuesto sobre la renta de las personas físicas para convertirlo en un impuesto proporcional con tipo único ( flat tax). Se presentan las características generales de esta estructura y se describe su diseño en aquellos países que lo han introdu... view more
Este documento analiza una posible reforma integral del impuesto sobre la renta de las personas físicas para convertirlo en un impuesto proporcional con tipo único ( flat tax). Se presentan las características generales de esta estructura y se describe su diseño en aquellos países que lo han introducido, así como su impacto en los principales indicadores económicos y financieros. La última parte del trabajo evalúa los efectos distributivos de algunas propuestas de reforma presentadas en Italia relacionadas con un flat tax.... view less
Keywords
taxes; income tax; tax reform; Italy
Classification
Public Finance
Income Policy, Property Policy, Wage Policy
Free Keywords
Flat rate tax; Distributive effect; Tax allowance; Microsimulation; EU-SILC; impuesto flat tax; efecto distributivo; desgravación fiscal; microsimulación
Document language
English
Publication Year
2021
Page/Pages
p. 137-162
Journal
Hacienda Pública Española/Review of Public Economics (2021) 3
DOI
https://doi.org/10.7866/HPE-RPE.21.3.6
ISSN
0210-1173
Status
Published Version; peer reviewed